Finding Text
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance
Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available
Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available
Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available
Prior Year Finding Number: 2022-005
Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year.
Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date.
Questioned Costs: N/A
Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office.
Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements.
Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes.
Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.